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Commentary

Appendix 21B: VAT exemptions (Hungary)


21 Hungary

Exemption with no recovery of input VAT

Exemption with no recovery of input VAT is applied in Hungary to the following:

  1. Ìý

    •ÌýÌýÌýÌý Public postal services (excluding passenger transport and telecommunications services).

  2. Ìý

    •ÌýÌýÌýÌý The supply of goods and services related to hospital and medical care and emergency and patient transport by public service bodies.

  3. Ìý

    •ÌýÌýÌýÌý The provision of medical care in the exercise of the medical and paramedical professions.

  4. Ìý

    •ÌýÌýÌýÌý The supply of goods and services directly linked to human organs, blood and mother's milk.

  5. Ìý

    •ÌýÌýÌýÌý The supply of goods and services by dentists and dental technicians in their professional capacity.

  6. Ìý

    •ÌýÌýÌýÌý The supply of goods and services related to social care by public service bodies (except catering services if the consideration is payable separately).

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